Strike ballot D-Day

BALLOT papers for a vote on industrial action will be sent out to 3,000 footballers on Friday, as the dispute between the players union and the Premier League over television money enters a new phase....

BALLOT papers for a vote on industrial action will be sent out to 3,000 footballers on Friday, as the dispute between the players union and the Premier League over television money enters a new phase.

Professional Footballers Association chief executive Gordon Taylor said the union had had no further offers from the Premier League and were therefore proceeding to a vote.

If, as is expected, the players vote to boycott televised matches it is anticipated that the Premier League will immediately seek an injunction and the dispute will go to the High Court.

Taylor said: "The ballot papers will be going out on Friday to our 3,000 members. We have had no more offers from the Premier League and the club chairmen who have been in contact with us have indicated there will be no further offers."

The dispute is over whether the PFA should receive its customary 5% of TV money or around #25 million a year of the Premier League's TV deal with Sky and ITV.

The Premier League argue the PFA do not need nearly so much to service their players' education and welfare funds, and have offered a total of #9.85 million a year compared to around #9.2 million in the previous deal.

Meanwhile, Taylor has reacted furiously to a report from accountants Deloitte and Touche, which said the PFA "had not yet proved" that it needed more money.

Deloitte and Touche are the Premier League's official accountants and Taylor claims that fact means there is a conflict of interest and that the firm cannot claim to be impartial observers.

Taylor said: "They have not declared that they are the Premier League's accountants or that we allowed them in to audit the PFA's accounts.

"They know full well our accident, benevolent and education grants have been limited. That they have the audacity to say that the PFA have yet to prove they need the money is outrageous.

"They are the Premier League's accountants and the Premier League appointed them to audit our accounts."

A spokeswoman for Deloitte and Touche confirmed they were the Premier League's accountants but insisted that was made clear in their report.

She said: "That is true but we made no secret of that fact. We are the only firm who have analysed the finances of football over the last 10 years and that puts us in a unique position to comment."